https://www.taxtmi.com/caselaws?id=159692 Criminal prosecution for failure to remit tax deducted at source is maintainable against a company and its directors where the complaint and show-cause notice expressly aver the directors are to be treated as principal officers and allege responsibility for TDS defaults; factual questions on whether directors were actually in charge, had reasonable cause, or whether TDS was later deposited must be tried, not summarily determined. A High Court's brief or non-speaking summary rejection of an inherent-jurisdiction petition after restoration is not per se invalid; refusal to exercise Section 482 jurisdiction at that stage does not warrant interference here. en-us Fri, 23 Mar 2007 00:00:00 +0530 Tue, 17 Feb 2026 11:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159692 Criminal prosecution for failure to remit tax deducted at source is maintainable against a company and its directors where the complaint and show-cause notice expressly aver the directors are to be treated as principal officers and allege responsibility for TDS defaults; factual questions on whether directors were actually in charge, had reasonable cause, or whether TDS was later deposited must be tried, not summarily determined. A High Court's brief or non-speaking summary rejection of an inherent-jurisdiction petition after restoration is not per se invalid; refusal to exercise Section 482 jurisdiction at that stage does not warrant interference here. Case-Laws Income Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159692